The study focused on the Digital Technology (DT) Competency of Certified Public Accountants (CPAs) in Ilocos Sur. This study will be beneficial for the upskilling of CPAs in Ilocos Sur and serve as a guide to development of competency-based curriculum for accounting students and intervention programs by accounting professional organizations. Using a validated survey instrument, the researcher considered 107 CPAs that responded. Total enumeration was used. The survey investigated the CPAs’ level of digital technology along five competency domains. Descriptive method (...) of research was utilized Their level of DT Competency is interpreted as “Proficient”. The study hints that they are not so far behind in terms of digital competency, and they have an enormous potential in relation to IT utilization, management, administration, and risk management. Reassessment of the BS Accountancy curriculum, encouraging CPAs to take advance studies and future research in this line is recommended. CPAs in Ilocos Sur can optimistically adapt to the ever-changing demands of the workplace. (shrink)

A violation of procedure invariance in preference measurement is that the predominant or prominent attribute looms larger in choice than in a matching task. In Experiment 1, this so-called prominence effect was demonstrated for choices between pairs of options, choices to accept single options, and preference ratings of single options. That is, in all these response modes the prominent attribute loomed larger than in matching. The results were replicated in Experiment 2, in which subjects chose between or rated their preference (...) for pairs of options which were matched to be equally attractive either in the same session or 1 week earlier. On the basis of these and previous results, it is argued that the prominence effect is a reliable phenomenon. However, none of several cognitive explanations which have been offered appears to be completely viable. (shrink)

When a prominent attribute looms larger in one response procedure than in another, a violation of procedure invariance occurs. A hypothesis based on compatibility between the structure of the input information and the required output was tested as an explanation of this phenomenon. It was also compared with other existing hypotheses in the field. The study had two aims: (1) to illustrate the prominence effect in a selection of preference tasks (choice, acceptance decisions, and preference ratings); (2) to demonstrate the (...) processing differences in a matching procedure versus the selected preference tasks. Hence, verbal protocols were collected in both a matching task and in subsequent preference tasks. Silent control conditions were also employed. The structure compatibility hypothesis was confirmed in that a prominence effect obtained in the preference tasks was accompanied by a lower degree of attention to the attribute levels in these tasks. Furthermore, as predicted from the structure compatibility hypothesis, it was found that fewer comparisons between attribute levels were performed in the preference tasks than in the matching task. It was therefore concluded that both these processing differences may explain the occurrence of the prominence effects. (shrink)

The study examines the relative merits of a noncompatibility and a restructuring explanation of the recurrent empirical finding that a prominent attribute looms larger in choices than in judgments. Pairs of equally attractive options were presented to 72 undergraduates who were assigned to six conditions in which they performed (1) only preference judgments or choices, (2) preference judgments or choices preceded by judgments of attractiveness of attribute levels, or (3) preference judgments or choices accompanied by think-aloud reports. The results replicated (...) the prominence efTect for choices, but a prominence effect was also found for preference judgments. In accordance with the restructuring explanation, the think-aloud protocols indicated that options were more often restructured in choices than in preference judgments. However, restructuring could not explain the prominence effect observed for preference judgments. A modified compatibility hypothesis is offered as an alternative explanation. (shrink)

Several studies have shown that preference is not necessarily synonymous with choice. In particular, the most preferred object from a set of objects presented in a non—choice context is not necessarily chosen when the same objects are options in a choice situation (Lichtenstein & Slovic, 1971, 1973; Tversky, Sattah, & Slovic, 1988) . Our research on the choice—preference discrepancy replicates these findings and thus bears some resemblance to the study by Tversky, Sattah, and Slovic (1988). Two competing explanations are tested.

I suspect the answer to the question in the title of this paper is no. But the scope of my paper will be considerably more limited: I will be concerned with whether certain types of considerations that are commonly cited in favor of dynamic semantics do in fact push us towards a dynamic semantics. Ultimately, I will argue that the evidence points to a dynamics of discourse that is best treated pragmatically, rather than as part of the semantics.

This introduction to the Journal of Business Research special issue on anti-consumption briefly defines and highlights the importance of anticonsumption research, provides an overview of the latest studies in the area, and suggests an agenda for future research on anti-consumption.

Since the launch of applications such as DALL-E, Midjourney, and Stable Diffusion, generative artificial intelligence has been controversial as a tool for creating artwork. While some have presented longtermist worries about these technologies as harbingers of fully automated futures to come, more pressing is the impact of generative AI on creative labour in the present. Already, business leaders have begun replacing human artistic labour with AI-generated images. In response, the artistic community has launched a protest movement, which argues that AI (...) image generation is a kind of theft. This paper analyzes, substantiates, and critiques these arguments, concluding that AI image generators involve an unethical kind of labour theft. If correct, many other AI applications also rely upon theft. (shrink)

The question of authenticity centers in the lives of women of color to invite and restrict their representative roles. For this reason, Gayatri Chakravorty Spivak and Uma Narayan advocate responding with strategic essentialism. This paper argues against such a strategy and proposes an epistemic understanding of the question of authentic- ity. The question stems from a kernel of truth—the connection between experience and knowledge. But a coherence theory of knowledge better captures the sociality and the holism of experience and knowledge.

This article focuses on foundational issues in dynamic and static semantics, specifically on what is conceptually at stake between the dynamic framework and the truth-conditional framework, and consequently what kinds of evidence support each framework. The article examines two questions. First, it explores the consequences of taking the proposition as central semantic notion as characteristic of static semantics, and argues that this is not as limiting in accounting for discourse dynamics as many think. Specifically, it explores what it means for (...) a static semantics to incorporate the notion of context change potential in a dynamic pragmatics and denies that this conception of static semantics requires that all updates to the context be eliminative and distributive. Second, it argues that the central difference between the two frameworks is whether semantics or pragmatics accounts for dynamics, and explores what this means for the oft-heard claim that dynamic semantics blurs the semantics/pragmatics distinction. (shrink)

Machine learning algorithms may radically improve our ability to diagnose and treat disease. For moral, legal, and scientific reasons, it is essential that doctors and patients be able to understand and explain the predictions of these models. Scalable, customisable, and ethical solutions can be achieved by working together with relevant stakeholders, including patients, data scientists, and policy makers.

Researchers and practitioners are increasingly using machine‐generated synthetic data as a tool for advancing health science and practice, by expanding access to health data while—potentially—mitigating privacy and related ethical concerns around data sharing. While using synthetic data in this way holds promise, we argue that it also raises significant ethical, legal, and policy concerns, including persistent privacy and security problems, accuracy and reliability issues, worries about fairness and bias, and new regulatory challenges. The virtue of synthetic data is often understood (...) to be its detachment from the data subjects whose measurement data is used to generate it. However, we argue that addressing the ethical issues synthetic data raises might require bringing data subjects back into the picture, finding ways that researchers and data subjects can be more meaningfully engaged in the construction and evaluation of datasets and in the creation of institutional safeguards that promote responsible use. (shrink)

The use of writing or journaling as a tool toward healing is becoming increasingly accepted in the vernacular of healing litanies. Reference books, personal narratives, and research on the effects of writing on healing psychological discomfort are abundant. Heal Yourself with Writing, written by screenwriter Catherine Ann Jones, and published in 2013, won a Nautilus Book Award for 2014. The following review reflects a book that is a well-thought journey through the steps of intentional or focused writing for the express (...) purpose of moving from living from beliefs and thoughts that do not serve healthy wholeness or fullness of life, into living more freely and more authentically. (shrink)

Cognitive penetration of perception, broadly understood, is the influence that the cognitive system has on a perceptual system. The paper shows a form of cognitive penetration in the visual system which I call ‘architectural’. Architectural cognitive penetration is the process whereby the behaviour or the structure of the perceptual system is influenced by the cognitive system, which consequently may have an impact on the content of the perceptual experience. I scrutinize a study in perceptual learning that provides empirical evidence that (...) cognitive influences in the visual system produce neural reorganization in the primary visual cortex. The type of cognitive penetration can be synchronic and diachronic. (shrink)

When a computer system causes harm, who is responsible? This question has renewed significance given the proliferation of autonomous systems enabled by modern artificial intelligence techniques. At the root of this problem is a philosophical difficulty known in the literature as the responsibility gap. That is to say, because of the causal distance between the designers of autonomous systems and the eventual outcomes of those systems, the dilution of agency within the large and complex teams that design autonomous systems, and (...) the impossibility of fully predicting how autonomous systems will behave once deployed, determining who is morally responsible for harms caused by autonomous systems is unclear at a conceptual level. I review past work on this topic, criticizing prior works for suggesting workarounds rather than philosophical answers to the conceptual problem presented by the responsibility gap. The view I develop, drawing on my earlier work on vicarious moral responsibility, explains why computing professionals are ethically required to take responsibility for the systems they design, despite not being blameworthy for the harms these systems may cause. (shrink)

The majority of studies on absorptive capacity (AC) underscore the importance of absorbing technological knowledge from other firms to create economic value. However, to preserve moral legitimacy and create social value, firms must also discern and adapt to (shifts in) societal values. A comparative case study of eight firms in the food industry reveals how organizations prioritize and operationalize the societal value health in product innovation while navigating inter- and intravalue conflicts. The value-sensitive framework induced in this article extends AC (...) by explaining how technically savvy, economic value–creating firms diverge in their receptivity, articulation, and reflexivity of societal values. (shrink)

This paper replies to a commentary by John-Stewart Gordon on our paper, “The Moral Standing of Social Robots: Untapped Insights from Africa.” In the original paper, we set forth an African relational view of personhood and show its implica- tions for the moral standing of social robots. This reply clarifies our position and answers three objections. The objections concern (1) the ethical significance of intelligence, (2) the meaning of ‘pro-social,’ and (3) the justification for prioritizing humans over pro-social robots.

A letter replying to Bayne et al. "Tests for consciousness in humans and beyond", 2024, arguing that the search for consciousness "beyond" healthy adult humans should begin with other animals.

Abortion remains a highly controversial issue in many countries and subject to intense public debate. The aim of this chapter is to summarize the most prominent assumptions and arguments concerning the moral and legal dimensions of abortion on which this debate rests. Where the moral justifiability of abortion is concerned, this chapter focuses on arguments relating to the moral status of the fetus or embryo, the notion of personhood, the biological development of the embryo or fetus, and the moral relevance (...) of specific points in the developmental process. In terms of the legal aspects, we consider concepts and principles invoked at law, principally, the rights of pregnant women and the medical concept of viability. For each moral and legal position in the abortion debate, we provide an overview of the principal assumptions and arguments and acknowledge the main criticisms. (shrink)

Clark and Chalmers (1998) defend the hypothesis of an ‘Extended Mind’, maintaining that beliefs and other paradigmatic mental states can be implemented outside the central nervous system or body. Aspects of the problem of ‘language acquisition’ are considered in the light of the extended mind hypothesis. Rather than ‘language’ as typically understood, the object of study is something called ‘utterance-activity’, a term of art intended to refer to the full range of kinetic and prosodic features of the on-line behaviour of (...) interacting humans. It is argued that utterance activity is plausibly regarded as jointly controlled by the embodied activity of interacting people, and that it contributes to the control of their behaviour. By means of specific examples it is suggested that this complex joint control facilitates easier learning of at least some features of language. This in turn suggests a striking form of the extended mind, in which infants’ cognitive powers are augmented by those of the people with whom they interact. (shrink)

In his article “Nudging and Informed Consent,” Shlomo Cohen (2013) argues, among other things, that 1) “to the extent that the nudge-influenced decision making is rational—in whatever sense,” there...

Modern military organizations are paternalistic organizations. They typically recognize a duty of care toward military personnel and are willing to ignore or violate the consent of military personnel in order to uphold that duty of care. In this paper, we consider the case for paternalism in the military and distinguish it from the case for paternalism in medicine. We argue that one can consistently reject paternalism in medicine but uphold paternalism in the military. We consider two well-known arguments for the (...) conclusion that military organizations should not be entitled to use experimental drugs on troops without first obtaining the informed consent of those troops. We argue that both of these are unsuccessful, in the absence of an argument for the rejection of paternalism in the military altogether. The case for military paternalism is widely accepted. However, we consider three ways in which it could be challenged. (shrink)

This paper excavates the practice-oriented background and therapeutic significance of emptiness in the Madhyamaka philosophy attributed to Nāgārjuna and Sengzhao. Buddhist emptiness unravels experiential and linguistic reification through meditation and argumentation. The historical contexts and uses of the word indicate that it is primarily a practical diagnostic and therapeutic concept. Emptiness does not lead to further views or truths but, akin to yet distinct from Ajñāna and Pyrrhonian skepticism, the suspension of assertion. This sense of emptiness as a practice can (...) be traced in the intercultural transmission of Madhyamaka from Nāgārjuna, its paradigmatic philosopher, to Sengzhao 僧肇, its first pivotal indigenous Chinese representative. (shrink)

The Epicurean account of the origin of language appealed to eighteenth-century thinkers who tried to reconcile a natural history of language with

the biblical account of Adamic name-giving. As a third way between Aristotelian linguistic conventionality and what was perceived as a Platonic supernatural congruence between words and things, Epicurus’

theory allowed for a measure of contingency to emerge in the evolution of initially natural signs. This hypothesis was taken up by authors as different from one another as Leibniz, Vico, Condillac and (...) Mendelssohn. By integrating the Epicurean account of language into their own theories, however, these authors also revived the tensions inherent in the ancient thesis and had to confront the ensuing difficulties in innovative ways. (shrink)

ABSTRACTAccording to Nietzsche, both modern individuals and societies are pathologically fragmented. In this paper, I examine how he proposes we combat this affliction in his Untimely Meditations. I argue that he advocates a dual struggle involving both instrumental domination and eradication. On these grounds, I claim the following: 1. pace a growing number of commentators, we cannot categorise the species of conflict he endorses in the Untimely Meditations as agonistic; and 2. this conflict is better understood as analogous to the (...) species of struggle that Schopenhauer describes in his account of purposive organisation. (shrink)

This chapter offers a proceduralist argument against capital punishment. More specifically, it contends that the possibility of irrevocable mistakes precludes the just administration of the death penalty. At stake is a principle of political morality: legal institutions must strive to remedy their mistakes and to compensate those who suffer from wrongful sanctions. The incompatibility of remedy and execution is the crux of the irrevocability argument: because the wrongly executed cannot enjoy the morally required compensation, execution is impermissible. Along with defending (...) his key premises, Yost explains the complicated role that sentencing uncertainty plays in the argument. He concludes by noting some of the flaws in substantive consequentialist and retributivist justifications of capital punishment. (shrink)

This study identifies global factors conditioning the global problematics of the direction of social development. Global threats were evaluated and defined as dangerous processes, phenomena, and situations that cause harm to health, safety, well-being, and the lives of all humanity, and require removal. The essence of global risks was defined. These risks were defined as events or conditions that may cause a significant negative effect for several countries or spheres within a strategic period if they occur. Global problems were conceptualized. (...) These problems were defined as phenomena, matters, and situations that are not completely understandable, interesting, actual, require solving and regulation, and in addition do not have unified solutions. Current global challenges were analyzed, defined as strategic guidelines that cause transformational changes and are receiving attention from humanity. Global trends were defined as courses of social development. The composition and role of global actors were described, and defined as international organizations, leading states, regional organizations, powerful corporations, institutional investors, large cities, and well-known personalities. The directions of positive courses of social development were developed by means of using the authors’ mechanism of solving the global problematics. (shrink)

This comparative examination of Nietzsche and the Islamic philosopher al-Kindi emphasizes their mutual commitment to the recovery of classical Greek and Hellenistic thought and the idea of philosophy as a way of life. Affiliating both thinkers with the Stoic lineage in particular, I examine the ways in which they appropriate common themes such as fatalism, self-cultivation via spiritual exercises, and the banishing of sorrow. Focusing primarily on their respective conceptions of self and nature, I argue that the antipodal worldviews of (...) al-Kindi and Nietzsche can be understood as a bifurcation of Stoic philosophy. (shrink)

The article is devoted to the increasing role of tourism in the world economy. The dynamics of international tourism indicators is investigated. The main global innovations in the tourism industry are identified: the growth of tourism types; the application of qualitatively new solutions of scientific and methodological and applied character; growing of tourism influence on the society; the existence of synergistic effect in the tourist industry as a result of combination of subjects efforts at all management levels; changing of the (...) role of internal and external factors that encourage innovative tourism development. In the article, the interaction of global processes on tourism innovations is defined. These processes are: intellectualization, informatization, cooperation, formation of the global tourism market, liberalization of the national tourism markets, increased competition and the spread of transnationalization. (shrink)

The Axis II Work Group of the Task Force on Diagnostic and Statistical Manual of Mental Disorders (DSM-IV) has expressed concern that antisocial personality disorder (APD) criteria are too long and cumbersome and that they focus on antisocial behaviors rather than personality traits central to traditional conceptions of psychopathy and to international criteria. R. D. Hare et al describe an alternative to the approach taken in the DSM-III—Revised (DSM-III—R; American Psychiatric Association, 1987), namely, the revised Psychopathy Checklist. The authors also (...) discuss the multisite APD field trials designed to evaluate and compare 4 criteria sets: the DSM-III—R criteria, a shortened list of these criteria, the criteria for dyssocial personality disorder from the 10th edition of the International Classification of Diseases (World Health Organization, 1990), and a 10-item criteria set for psychopathic personality disorder derived from the revised Psychopathy Checklist. (PsycINFO Database Record (c) 2015 APA, all rights reserved). (shrink)

There are many things that can be done to educate young people about controversial topics - including historical monuments - in schools. At the same time, however, we argue that there is little warrant for optimism concerning the educational potential of classroom instruction given the interpretative frame of the state-approved history curriculum; the onerous institutional constraints under which school teachers must labour; the unusual constellation of talents history teachers must possess; the frequent absence of marginalized voices in these conversations; and (...) finally, the not unlikely indifference - if not outright hostility - expressed by far too many members of the dominant group. For these reasons, we think it best to expand the scope of educational possibilities one is willing to consider. (shrink)

In this paper, I offer a conceptual analysis of fake news. In essence, I suggest analysing this notion as a species of Frankfurtian bullshit. This construal, I argue, allows us to distinguish it from similar phenomena like bad or biased journalism and satire. First, I introduce four test cases. The first three are, intuitively, not cases of fake news, while the fourth one is. A correct conceptual analysis should, hence, exclude the first three while including the fourth. Next, I go (...) through some factors that could explain the difference between the first three cases and the fourth one before I offer my explanation. After that, I propose an analysis of fake news and show that it matches our intuitions about the four test cases. Finally, I consider a possible objection to my proposal. (shrink)

One of the many arguments against capital punishment is that execution is irrevocable. At its most simple, the argument has three premises. First, legal institutions should abolish penalties that do not admit correction of error, unless there are no alternative penalties. Second, irrevocable penalties are those that do not admit of correction. Third, execution is irrevocable. It follows that capital punishment should be abolished. This paper argues for the third premise. One might think that the truth of this premise is (...) self-evident. But in his paper “Is the Death Penalty Irrevocable?” Mike Davis argues that it is false: the death penalty is not irrevocable. While Davis’ argument is itself somewhat compelling, it receives additional support from work in the metaphysics of death, specifically the literature on posthumous harm. Strengthened in this way, the argument deserves careful consideration. I begin with a quick sketch of Davis’ argument, then show how the Pitcher-Feinberg theory of posthumous harm enables a more robust argument against the irrevocability of capital punishment, defending their theory of harm against standard objections in the literature. Having established the coherency of the robust argument, I conclude that it nevertheless fails to make the case against irrevocability. This is because it ignores the full set of practical requirements incumbent on legal institutions that wrongly punish someone. (shrink)

This article argues, against contemporary experimentalist criticism, that conceptual analysis has epistemic value, with a structure that encourages the development of interesting hypotheses which are of the right form to be valuable in diverse areas of philosophy. The article shows, by analysis of the Gettier programme, that conceptual analysis shares the proofs and refutations form Lakatos identified in mathematics. Upon discovery of a counterexample, this structure aids the search for a replacement hypothesis. The search is guided by heuristics. The heuristics (...) of conceptual analysis are similar to those in other interesting areas of scholarship, and so hypotheses generated by it are of the right form to be applicable to diverse areas. The article shows that the explanationist criterion in epistemology was developed and applied in this way. The epistemic value of conceptual analysis is oblique because it contributes not towards the main purpose of conceptual analysis but towards the reliable development of epistemically valuable hypotheses in philosophy and scholarship. (shrink)

Many believe that paternalism is less wrong in intimate relationships. In this paper, we argue that this view cannot be justified by appeal to (i) beneficence, (ii) shared projects, (iii) vulnerability, (iv) epistemic access, (v) expressivism, or (vi) autonomy as nonalienation. We finally provide an error theory for why many may have believed that paternalism is less wrong in intimate relations.

The study aimed to identify the level of organizational performance in ceramic companies in the Tenth of Ramadan City, where the researchers used the descriptive analytical method, through a questionnaire distributed. The study reached a set of results, the most important of which are: the presence of a clear consensus of the study sample from the members of the senior management that all dimensions of the balanced scorecard variable are largely present in the ceramic companies under study, and the results (...) showed the approval of the study sample of workers in an average way on the application of the financial dimension and that it is applied Well, the approval of the study sample of the employees in an average way that tends to decline on the degree of application of the customer dimension and that it is applied by the senior management in an inappropriate way, the approval of the study sample of the employees in a large way on the degree of application of the internal operations dimension and that it is applied by the senior management in a large and appropriate way, approval The study sample of workers applying the learning and growth dimension is moderately low and it is applied inappropriately by the senior management. The study presented a set of recommendations, the most important of which are: working on clarifying and translating the vision and strategy of the institution, working on clarifying the strategy and linking it to the goals, planning and setting goals and arranging strategic initiatives, promoting strategic feedback. (shrink)

The current study is conducted to examine the following research questions: 1) How is the relationship between general coastal activities enabling close connections and mental health in the previous year conditional on the nature connectedness? 2) How is the relationship between general coastal activities enabling close connections and perceived general health in the previous year conditional on the nature connectedness?

Summing up, we note that the business environment has high dynamism, information uncertainty and unpredictability of events and results of their activities, which requires a revision of traditional approaches to the formation of competitive strategies and management in the global economic space.

Adorno and Levinas argue from distinct yet intersecting perspectives that there are pathological forms of freedom, formed by systems of power and economic exchange, which legitimate the neglect, exploitation and domination of others. In this paper, I examine how the works of Adorno and Levinas assist in diagnosing the aporias of liberty in contemporary capitalist societies by providing critical models and strategies for confronting present discourses and systems of freedom that perpetuate unfreedom such as those ideologically expressed in possessive individualist (...) and libertarian conceptions of freedom. (shrink)